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of <h1>Amendment to Section 194LD: Date in Sub-section (2) updated from July 1, 2017, to July 1, 2020. Effective April 1, 2018.</h1> Section 194LD of the Income-tax Act has been amended to change the date in sub-section (2) from '1st day of July, 2017' to '1st day of July, 2020.' This amendment is effective from April 1, 2018, as per the Finance Act, 2017.
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